Until October 27 you can bring in your "gently used" iPad 2 or later to participating Microsoft stores and receive a "minimum" of $200 in store credit. The fine print says the gift card value will be equal to trade-in value, subject to "manager approval." Unfortunately, the deal is not available online, so you'll have to find a Microsoft store.
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Sounds like MS's Surface is not selling well. I remember when I first heard that MS is trying to sell the Surface, I wasn't sure if they will become successful. Would you trade it for Surface? Why or why not?
EDIT: Personal, I think Kindle Fire HD is king, compare to others.
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